A B
1 113
2 0-60 60
3 60+ 53

Cell B2 =SUM(B1-B3)*(B1>=60)
Cell B3 =SUM(B1>=60)*(B1-60)

What I need it to do is seperate the figure in B1 Between B2 & B3.
If B1 is greater than 60 then 60 goes into Cell B2 and the remainder goes into Cell B3 (which at the moment it does).

My problem is, when the figure in cell B1 is 60 or less, (say 59 then that figure needs to show in Cell B2 and B3 will show as 0. Their is no allowances for a negative figure.

Any advice would be great at the moment I can get it to do either but not both options.